M/S MANGALORE GANESH BEEDI WORKS vs. COMMISSIONER OF INCOME TAX, MYSORE
The appeals are disposed of in the above terms
C.A. No.-010547-010548 - 2011Supreme Court15 Oct 2015
Section 35ASection 37
Section 35A and 35AB of the
Act?
iii)
Whether the Tribunal had erred in directing the Assessing Officer
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JUDGMENT
to capitalize the value of trademarks, copyright and technical
know-how by treating the same as plant and machinery and grant
depreciation therein?
3.
In its conclusion, the High Court answered the first two
questions in the negative
